In response to the discussion paper issued on 20 July 2005, the Government will begin implementing a package of measures, including:

• the creation of dedicated R&D units within HMRC to ensure that all R&D tax credit claims are dealt with by specialist HMRC staff, expanding on the recommendation of the Cox review;
• an R&D tax credit statement of practice for SMEs, detailing how SMEs can expect HMRC to deal with their claims; and
• a package of legislative and operational simplifications, including expanding qualifying costs to include payments to clinical trial volunteers

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